-- Firm Author --

Defining Standards for Work Programs

Procedure

  1. In the AO - General options document, select Work Programs to collapse the available options for work program areas.

  2. Click Areas and fill in the applicable options.

    Section Instructions

    Audit Response Table (ART)

    Enable ART in work programs

    Select to display detailed audit responses in the work programs.

    Columns to Display

    Show assertion column

    Select to display the Assertions area and columns in work program documents. When selected, the Assertions area is available to appear as a separate table at the top of each work program. A separate column automatically appears in the work program for association with an individual procedure.

    Show objective column

    Select to display the Assertions area and columns in work program documents. When selected, the Assertions area is available to appear as a separate table at the top of each work program. A separate column automatically appears in the work program for association with an individual procedure.

    Date completed column

    Select to include the completion date in work programs.
    Conclusion

    Display document sign offs

    Select to display the visibility of sign offs at the bottom of work programs.

    Display accountant's electronic signature

    Select to include signature in the conclusion area. When selected, an option appears in the work programs to use an electronic signature. Note: There is no security to control the use of the electronic signature image.
    Titles

    Assertions title long form

    Type the title for the Assertions column header. This field displays when creating your own long form.

    Assertions title short form

    Select the Assertions title from a list of available options or create your own. The default short form used in the column header is Assert.

    Objectives title long form

    Type the title for the Objectives column header. This field displays when creating your own long form.

    Objectives title short form

    Select the Objectives title from a list of available options or create your own. The default short form used in the column header is Obj.

    Conclusions title in work program

    Select the Conclusion title from a list of available options or create your own.

  3. Click Completion Responses and fill in the applicable fields. A maximum of ten standard responses can be defined by the firm. To add a custom response select Other. Once completed, select the Check when completed checkbox.

    Section Description
    Document Sign-offs Sign off an incomplete document
    • Select Yes to allow users to sign off a work program or checklist that is incomplete.
    • Select No to only allow users to sign off a work program when all procedures and conclusions are complete.
    Issues

    Default issue type

    Select from Audit built-in issue types which include: review notes, team planning discussion action steps, notes on significant audit procedures, and audit findings and matters for discussion.

    Default issue due date

    Select from 7, 14, or 28 days after creation to apply as the due date.

    Responses

    Number of Responses

    Select the desired number of completion responses. A maximum of 10 responses can be applied.

    Firm Standard Table

    Select from Audit built-in responses which include:

    • Completion, no exceptions
    • Completed with exceptions noted below
    • Not possible to complete
    • Yes
    • No
    • N/A
    • User Defined
    • Other

    Note: If your choice is not available, select Other and enter your own customized response.

    Each response provided for a work program step can have any of the following attributes added for it:

    Attribute Icon Description

    Explanation

    Users can enter an explanation, but it is not mandatory in order to sign off the procedure. If selected, an explanation field will appear when this response is selected.
    Explanation is required

    An explanation must be provided by the user before the procedure can be signed off as completed. Note that the Explanation attribute should also be checked when this attribute is selected.

    Automatically sign off procedure

    A procedure will automatically be signed off as completed. Note that this selection cannot be used if the Explanation is required attribute is also selected.

    Response can be automatically selected


    This attribute will autofill the response type to the associated procedure. This attribute will assign the same response type to multiple sub‑procedures within a procedure or multiple procedures in a group/sub‑group. For example, if selected at a sub procedure level, all sub procedures are completed with the same response. If selected at a title level, all procedures below that title are completed with the same response.

    Response requires a new issue


    This attribute requires the user to create a new issue for the procedure. These issues flow through to the Partner and Manager Summary document.

    Notes:

    • Attaching a Response requires a new issue attribute to a completion response then defining the Default issue type and Default issue due date in the drop-downs will complete these fields in the issue in the client file.

    • These options apply only to work program responses.

    • If a firm creates a checklist to follow the work program response area, it will also follow these options.

    • Hovering over response type icons provide a tooltip with an explanation of the response type function.

    • Completion Responses are retained when updating a procedure.

  4. Click Procedure Allocation and if applicable enable procedure allocation. From the Assigner and Reviewer drop-down, select the Working Papers group that you want to grant the privileges. Once completed, select the Check when completed checkbox.